Excise Tax Regulation

Original Language Title: Valmisteverotusasetus

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1994/19941546

Presentation by the Minister for Economic Affairs of 29 December 1994 provides for the preparation of tax law (1469/94), article 16 (7), article 39 (1) and (2), article 40, article 51, subsection 6, and article 74, 29 December 1994, the tobacco tax Act (1470/94), article 15, as well as alcohol and alcoholic beverage Tax Act of 29 December 1994 (1471/94) pursuant to article 8 (2) of section 1 of the Excise Tax Act: section 8 shall be entered in the register referred to in paragraph 3, of the authorized warehousekeepers, registered traders and Excise to appoint tax representatives names, numbers and addresses, license numbers and addresses of tax warehouses, the quality of their products, by an authorized warehousekeeper, the registered trader or a tax representative may receive or by non-taxable stock can be kept, for more information about the authority and its address, the date of issue and period of validity of the possible.


section 2 of the Customs Chamber of Commerce is to be considered a list of non-taxable persons referred to in article 1, that the delivery of excise duties is a matter for the Customs Chamber.


section 3 of the Excise Tax Act, section 16, for the purposes of paragraph 7, for products subject to excise duty and excise tax-taxation can be sold on the article 7 of the law of the duty free warehouse referred to in paragraph 2. The customs, the Government can restrict duty-free sales for any of the tax warehouse. As regards exemption from value added tax of liquid fuels can also be carried out by returning the tax, which shall apply mutatis mutandis, what excise duty taxation law provides in article 59.
The remission referred to in subparagraph (1) above is subject to the condition that the buyer shall submit, prior to release, or posting the dispatch location to be determined by the relevant authority, the certificate of the State tax for the purchase of the original product. If the buyer is located in another Member State, the transfer of the products are also subject to the provisions relating to the use of the accompanying document. (29.12.1995/1740)
When products are imported from outside the community for products subject to excise duty and Excise Tax Act, section 16, paragraph 7 of the procedure for the implementation of the said purpose, the remission is valid, what similar products. (29.12.1995/1740)
What is mentioned above in this paragraph, shall apply by analogy to the alaisiintuotteisiin excise duty when they are released to the institution of the European communities on the privileges and immunities of the European communities, laid down in the Protocol, as required by. In this case, the confirmation referred to in paragraph 2 above, however, the European communities will give the institution concerned. (29.12.1995/1740) 3 (a) of section (29.12.1995/1740) in Finland, the diplomatic mission, the rest in the same position of the mission, the Office of Consul, an international organization or sent to the person at the request of the Ministry of Foreign Affairs of the person, to establish whether or not the legitimate acquisition of the above price, either in Finland or in another Member State.


section 4 of the alcohol and an alcoholic beverage tax and article 8 of the law for the purposes of the Act: (2) of the products to be sold without tax excise duty referred to in article 7 of the law of taxation: a tax referred to in paragraph 2 of the stock. The customs, the Government can restrict duty-free sales for any of the tax warehouse.
In the case referred to in subparagraph (1) above, the buyer shall provide the authorized warehousekeeper of the Customs Board, on a form prescribed by the order of the original tax for the purchase of the products.


§ 5 When product subject to government excise duty are sold without tax, the seller shall be made under the law of the remission of the tax-exempt status and the basis for the account of or with the verolajeittain entry to the corresponding voucher.
A person who has acquired the diesel excise duty on products subject to excise duty and excise tax law or the law of the relevant verottomaksi for use, shall be laid down in each calendar year, by the end of March of the following year, information on the procurement, use, and storage of the quantities declared to the customs of the place of use.


6 section (1 July 2004/600), section 6, is repealed on July 1, A/600.


section 7 (5 December 2001/1167) When, in accordance with the decision to excise tax is less than 3 euros, and for tax purposes, however, the tax adjustment for less than 10 euros, it will be left. Provision shall not apply to consignments of excise taxable gift items and taxation law section 16:10 and 11 and articles 18, 19 and 21 in excess of tax referred to in article introductions, in charging excise duty and customs of the funds arising from the auction.
When the resources of the State of the Customs auction shall include the product without running the remaining amount of excise duty is less than 33 euros, it can be left in the collection. The shortfall, however, always be charged when the product has been in Finland for sale, use, or otherwise outside of the direct control.
When returned to the excise duty is less than 2 million, it will be left.


section 8 When products subject to excise duty are moved to Finland at the taxation of excise duty and the law for the purposes of subparagraph (1) of section 51 of the accompanying document as a replacement document can be used as an invoice, Bill of lading or other similar voucher, which will be reflected in the products and their quantities verolajeittain, the sender and the recipient's name, address and date of dispatch of the excise number, of the products and the delivery address, the sending and receiving the approval number and the reference number of the warehouse, which broadcast can be identified the consignor and the consignee.


section 9, When products subject to excise duty are moved to excise tax within the meaning of article 52 of the law, the Office shall be certified by the border customs office at the point of hosting products, the importer or his authorized representative on behalf of 2913/92 establishing the Community Customs pursuant to Council Regulation (EEC) No 2377/90 the provisions for the application of tariff quotas opened by this regulation amending Commission Regulation (EEC) No 2377/90 the annex to Regulation (EEC) No 2454/93 31 meant for transit document. As a transit document can also be used in accordance with the TIR Convention, the TIR carnet document.


section 10 (30.6.1995/902), When products subject to excise duty are moved between Member States via EFTA countries or between a Member State and an EFTA country, the customs in the case referred to in article 163 of the code, the internal transit procedure, and it is used as a transit document referred to in article 9, the preparation of the accompanying document referred to in Chapter 12 of the laws of the taxation will be replaced by a transit document. When products subject to excise duty are moved between the customs territory of the community, the Member States ' territory and not be under cover of a TIR or ATA carnet in accordance with the document on the document accompanying the document, that is replaced by the.
In the case referred to in paragraph 1, point 33 of the transit document shall be marked in box 44 of the customs tariff item products and is a clear indication that the consignment contains products subject to excise duty. The consignor shall retain a copy of the document in the first paragraph. The recipient must be returned to the sender, a copy of the duly completed the fifth paragraph of the document.


section 11 (30.6.1995/902) authorized warehousekeeper of dispatch or his within its own territory, have the right to amend the Excise Tax Act, section 51 of the accompanying document referred to in paragraph 1 in such a way that it shall be entered in the new place of delivery of the products or the new recipient. Entries must be made on the reverse side of the accompanying document.


11 (a) in the section (30.6.1995/902), on application by the Customs Board may give permission to do so, that the preparation of the accompanying document referred to in Chapter 12 of the laws of the taxation is checked to sum up or using a data-processing technique.
The sender or the recipient may be issued a licence, which is engaged in trade in the products regulated under the excise duty in the other Member State.


section 11 (b) (return/902), which is equivalent to the excise duty taxation law 54 (a), of the products referred to in article is before commencing the transport of products of the place of departure, the customs declaration to be transferred to the district to the Chambers for the products.
The products referred to in paragraph 1, which received, shall be declared to the customs of the place of destination of the arrival of the products not later than 15 days after the end of the calendar month in which the products are received.


Article 12 of the taxable person shall be maintained at in Finland is to be received by the fourth paragraph of the accompanying document accompanying the product. The documents shall be kept in chronological order, and they shall, on request, provide to the person concerned, the Customs House of the district.
Non-registered trader shall be accompanied by the statement referred to in subparagraph (1) above, the tax of the accompanying document and on the invoice.


12 (a) in the section (30.6.1995/902) of the following mineral oils of the movements between the Finnish and the other Member States shall not apply the provisions of Chapter 12 of the laws of the excise duty and tax, if this has been agreed with the Member State concerned and communicated to the Commission of the European Communities: 1) customs tariff subheadings 2707 10 10 2707 50 10, 2707 50 99-2707 30 90 or products;
2) customs tariff subheadings 2710 00 11-2710 00 25, 2710 00 37-2710 00 45, 2710 00 59-2710 00 65 or 2710 00 71-2710 00 72 belong to the products;
3) customs tariff subheadings 2901 10 10-2901 10 90 products;

2902 20 10-4) of the customs tariff subheadings 2902 44 90.


12 (b) of section (30.6.1995/902) in the preparation of the customs authority, which is stated in section 11 (1) of the taxation law of the loss referred to in paragraph 3, there is a significant loss of the document accompanying the return on the reverse side of the paragraph.
When other than the Excise Tax Act, section 16, of the losses referred to in paragraph 5 has been found in the transportation of the products from another Member State under duty-suspension arrangements in Finland, section 25 of the Excise Tax Act, the Customs Chamber in the district referred to in the accompanying document shall be established on the reverse side of the extent to which the return copy of the scrap should be taxed and the criteria for taxation of losses. Customs shall forward a copy of the document referred to the Chamber of the competent authorities of the Member State in which the loss has been found.


section 13 if the tobacco product to be exported from Finland to determine, in the light of the tobacco tax act is equipped with 11, as referred to in article 12(3) shall be cancelled by the exporter's price tag, a label is a label ' ' VientiExport ' '.


section 14 of the tobacco products manufactured in the home country for the sale price of a retail price for a token in addition to have a major label affixed to the contents, the type, quantity and the name of the manufacturer or the producer.


Article 15 This Regulation shall enter into force on 1 January 1995.

The change of the date of entry into force and the application of the acts: return/902: This Regulation shall enter into force on 1 July 1995.
Council Directive 94/74/EC; OJ No l L 365, 31.12.1994, p. 46 29.12.1995/1740: This Regulation shall enter into force on 1 January 1996.




on 5 December 2001/1167: This Regulation shall enter into force on 1 January 2002.




on July 1, 2004/600: This Regulation shall enter into force on 1 July 2004.